UN Permanent Observer States:

Holy See

Palestine

The following countries are non-UN member states recognized by the WCA:

Taiwan

A fully self-governing autonomous region and was represented as the Republic of China (ROC) at the UN until 1971 when the People's Republic of China (PRC) assumed China's seat.
Currently has recognition as a country by 20 UN member states.

Kosovo

Declared independence from Serbia in February 2008.
Currently has recognition as a country by 115 UN member states as of February 27th, 2017.

Hong Kong

Is formally known as Hong Kong Special Administrative Region of the People's Republic of China. It is a fully autonomous region and maintains a separate political and economic system from China aside from its foreign affairs.
Due to Hong Kong's long history in the WCA and large community, it is recognized as a separate entity to China within the WCA.

Macau

Is formally known as Macao Special Administrative Region of the People's Republic of China.
It is functionally identical to Hong Kong, as so we treat it the same way as Hong Kong within the WCA.